四川同学问：CGA加拿大注册会计师QC Guide的目的是什么？
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　　Guide to Quality Control for Use by Small- and Medium-sized Practices (QC Guide)
 
　　The QC Guide is an explanatory guide intended to assist SMPs in understanding and effectively implementing the IAASB's firm level quality control standards – International Standard on Quality Control (ISQC) 1, Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services.
 
　　The guide seeks to help practitioners understand and consistently implement ISQC 1 within their firms when developing a system of quality control for audits and reviews of financial information, and other assurance and related service engagements. In addition to the guidance on the implementation of ISQC 1, the QC Guide uses an integrated case study to illustrate how to apply the requirements of ISQC 1 in the context of smaller practices, and includes two sample firm quality control policy manuals as well as practice aids, checklists and forms.
 
　　The QC Guide was developed for the SMP Committee by CGA-Canada and originally released in March 2009. The second edition of the guide was released in July 2010. It is designed to help SMPs to understand and apply the recently redrafted ISQC 1 under IAASB's Clarity Project. The updated QC Guide conforms to the revised and redrafted Code of Ethics for Professional Accountants, and includes improvements based on feedback from users of the first edition. A number of translations are now in progress or completed for the QC Guide, including translation in French completed by CGA-Canada.
 
　　The PDF print version of this guide, and other IFAC SMP Committee products, can be downloaded free of charge from the Publications and Resources section of the IFAC website. The Microsoft Word version of the guide is also available to allow for translation and adaptation by institutes and small firms. Updates on initiatives of IFAC boards and committees, including information on recent developments related to the explanatory guides, is available on the IFAC site.
 
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